Internal Revenue Bulletin:
2008-46

November 17, 2008

EMPLOYMENT TAX

2009 social security contribution and
benefit base; domestic employee coverage threshold. The
Commissioner of the Social Security Administration has announced (1)
the OASDI contribution and benefit base for remuneration paid in 2009
and self-employment income earned in taxable years beginning in 2009,
and (2) the domestic employee coverage threshold amount for 2009.